Court :
Kerala High Court
Brief :
The Hon’ble High Court of Kerala in case of Union of India & Ors. v. M/s Merchem India Pvt. Ltd. [W.A. No. 570 of 2021, dated July 05, 2021] dismissed an appeal filed by the Revenue Department against the judgment passed by the Single Judge providing an opportunity of hearing to the assessee w.r.t. request for the transition of unavailed Input Tax Credit ('ITC'), on the ground that it does not warrant interference by the Court and is innocuous in nature. Held that, unutilised ITC is an asset and a statutory right in the hands of the dealer that cannot be defeated by any procedural rules on account of technical glitches. Further held that, granting an opportunity of hearing is only to enable the process of decision-making simpler and it is one of the basic principles of natural justice and such technical issues do not stand in the way of rendering justice.
Citation :
W.A. No. 570 of 2021, dated July 05, 2021
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